Why check supplier filing before claiming ITC?

Under Section 16(2)(aa) CGST Act 2017, ITC is only available when the supplier's invoice appears in GSTR-2B, which requires the supplier to have filed GSTR-1. Gaps block your ITC and can trigger DRC-01 notices.

QRMP allows taxpayers with turnover up to Rs.5 crore to file GSTR-1 and GSTR-3B quarterly. Due dates shift to the 13th and 22nd/24th of the month after quarter end.

GSTR Filing Status Tracker — Check GST Return Filing History

Q: Is this live GSTN data?

Yes. Filing records come directly from the GSTN API. Data is cached — click Refresh for the latest status.

Q: What does Overdue mean?

Overdue means the due date passed with no filing recorded in GSTN. GSTR-1 is due the 11th of the following month; GSTR-3B is due the 20th. Late fees are Rs.50-200/day plus 18% p.a. interest.

Excellent

A F ENTERPRISES LIMITED

07AAACA0482D2Z7

Suspended Regular Reg. 01/07/2017

Filing Breakdown

GSTR-1

12/12 (100%)

GSTR-3B

12/12 (100%)

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Returns filed
this FY

Total returns
on record

Periods
expected

Financial Year FY 2027-28 FY 2026-27 FY 2025-26 FY 2024-25 FY 2023-24 FY 2022-23 FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18

Return-wise Status — FY 2018-19

Tax Period	GSTR-1	Filed On	GSTR-3B	Filed On
March 2019	Filed AB0703191218641	23-05-2019	Filed AB070319099332X	18-05-2019
February 2019	Filed AA0702190483752	01-03-2019	Filed AA070219048674Y	01-03-2019
January 2019	Filed AA070119058707X	04-02-2019	Filed AA070119059072D	04-02-2019
December 2018	Filed AA071218065579Q	04-01-2019	Filed AA071218065668R	04-01-2019
November 2018	Filed AA071118040091P	01-12-2018	Filed AA071118040139D	01-12-2018
October 2018	Filed AA0710181843760	14-11-2018	Filed AA0710181843926	14-11-2018
September 2018	Filed AA070918065709G	06-10-2018	Filed AA070918067722Q	06-10-2018
August 2018	Filed AA070818480746H	28-09-2018	Filed AA070818571760R	21-09-2018
July 2018	Filed AA070718556946E	23-08-2018	Filed AA070718475261Y	20-08-2018
June 2018	Filed AA070618225890Z	12-07-2018	Filed AA070618576396J	20-07-2018
May 2018	Filed AA070518648506T	12-07-2018	Filed AA070518542767O	20-06-2018
April 2018	Filed AA070418750319X	29-05-2018	Filed AA0704186326342	22-05-2018

Complete Filing History

Tax Period	FY	Return Type	Filed On	Mode	ARN
December 2018	FY 2018-19	GSTR-1	04-01-2019	ONLINE	AA071218065579Q
December 2018	FY 2018-19	GSTR-3B	04-01-2019	ONLINE	AA071218065668R
November 2018	FY 2018-19	GSTR-1	01-12-2018	ONLINE	AA071118040091P
November 2018	FY 2018-19	GSTR-3B	01-12-2018	ONLINE	AA071118040139D
October 2018	FY 2018-19	GSTR-1	14-11-2018	ONLINE	AA0710181843760
October 2018	FY 2018-19	GSTR-3B	14-11-2018	ONLINE	AA0710181843926
September 2018	FY 2018-19	GSTR-1	06-10-2018	ONLINE	AA070918065709G
September 2018	FY 2018-19	GSTR-3B	06-10-2018	ONLINE	AA070918067722Q
August 2018	FY 2018-19	GSTR-1	28-09-2018	ONLINE	AA070818480746H
August 2018	FY 2018-19	GSTR-3B	21-09-2018	ONLINE	AA070818571760R
July 2018	FY 2018-19	GSTR-1	23-08-2018	ONLINE	AA070718556946E
July 2018	FY 2018-19	GSTR-3B	20-08-2018	ONLINE	AA070718475261Y
June 2018	FY 2018-19	GSTR-3B	20-07-2018	ONLINE	AA070618576396J
June 2018	FY 2018-19	GSTR-1	12-07-2018	ONLINE	AA070618225890Z
May 2018	FY 2018-19	GSTR-3B	20-06-2018	ONLINE	AA070518542767O
May 2018	FY 2018-19	GSTR-1	12-07-2018	ONLINE	AA070518648506T
April 2018	FY 2018-19	GSTR-1	29-05-2018	ONLINE	AA070418750319X
April 2018	FY 2018-19	GSTR-3B	22-05-2018	ONLINE	AA0704186326342
March 2019	FY 2018-19	GSTR-9C	29-12-2020	ONLINE	AB070319492009V
March 2019	FY 2018-19	GSTR-9	26-12-2020	ONLINE	AB070319483800Y
March 2019	FY 2018-19	GSTR-1	23-05-2019	ONLINE	AB0703191218641
March 2019	FY 2018-19	GSTR-3B	18-05-2019	ONLINE	AB070319099332X
February 2019	FY 2018-19	GSTR-1	01-03-2019	ONLINE	AA0702190483752
February 2019	FY 2018-19	GSTR-3B	01-03-2019	ONLINE	AA070219048674Y
January 2019	FY 2018-19	GSTR-1	04-02-2019	ONLINE	AA070119058707X
January 2019	FY 2018-19	GSTR-3B	04-02-2019	ONLINE	AA070119059072D

Why GSTR Filing Status Matters

ITC Eligibility Under Section 16(2)(aa)

The Finance Act 2022 inserted Section 16(2)(aa) into the CGST Act, 2017, making GSTN-matching mandatory for Input Tax Credit claims. ITC is only admissible when the supplier's invoice appears in your GSTR-2B — which only populates after the supplier files GSTR-1.

A supplier with even one month of GSTR-1 non-filing puts your ITC at risk of reversal under Rule 86A, with interest at 24% p.a. Regular filing checks before processing invoices protect your working capital.

Consequences of Non-Filing

GSTR-1 not filed — Buyer's GSTR-2B won't reflect invoices. ITC blocked under Rule 36(4).
GSTR-3B not filed — Late fee ₹50/day (₹200/day for non-nil returns) plus 18% p.a. interest.
Prolonged non-filing — GSTIN suspended or cancelled under Rule 21A. Invoices become invalid.
Buyer's liability — DRC-01 demand notice for excess ITC under Section 74.

Interpreting Filing Gaps

Consistent Filer

All returns filed on time. Safe to claim ITC. Monitor quarterly.

Occasional Gaps

1–2 periods missing. Verify GSTR-2B before claiming ITC for those months.

Chronic Non-filer

Multiple consecutive periods overdue. Raise debit note and recover the GST component.

Cancelled GSTIN

Registration cancelled. Any invoice is invalid. Recover the GST amount immediately.

Statutory Due Dates

GSTR-1

11th of following month

Monthly (Regular)

GSTR-1

13th of following month

QRMP Scheme

GSTR-3B

20th of following month

Monthly (Regular)

GSTR-3B

22nd/24th after quarter

QRMP Scheme

GSTR-9

31st December next FY

Annual Return

GSTR-7

10th of following month

TDS Deductors

CMP-08

18th after each quarter

Composition

GSTR-4

30th April each year

Composition Annual

Frequently Asked Questions

Is this live GSTN data?

Yes. Filing records come directly from the GSTN API — the same database that powers the official GST portal. Data is cached for speed. Click ↻ Refresh on any result to bypass the cache and fetch the latest live status.

What does "Overdue" mean on this tracker?

Overdue means the statutory due date has passed and no filing is recorded in GSTN. For GSTR-1 the due date is the 11th of the following month; for GSTR-3B it is the 20th. An overdue return attracts late fees of ₹50–200 per day and interest at 18% per annum on unpaid tax.

Why does my supplier show overdue when they claim to have filed?

GSTN data can have a 24–48 hour propagation lag after filing. Use the ↻ Refresh link to force a live fetch. Persistent overdue status after 48 hours means the return was genuinely not filed on the GSTN portal.

How is the compliance % calculated?

Compliance % = (returns filed ÷ total returns expected for the FY) × 100. Only periods whose due dates have passed count in the denominator. If GSTN returns no filing data for a FY, the gauge shows — to avoid fabricating false numbers.

Can I check filing status for any GSTIN?

Yes. GSTN filing data is public information. GSTIN.cloud provides a faster, structured view of this public data. No login is required for basic filing status checks.

What should I do if I find gaps in a supplier's filing history?

Contact your supplier and request they file the missing returns. Do not claim ITC for invoices from those periods until the supplier files. If the supplier refuses, issue a debit note to recover the GST component and adjust your books accordingly.